Four friends face an agonizing decision. One must go to prison. The other three must make the sacrifice worthwhile.

The four attractive founders of a highly successful company are in a bind. The Spanish equivalent of the IRS are investigating them, and are soon to find that they have been guilty of a massive tax fraud. But there is a way out, one of them needs to take the fall, confessing to everything and going to prison for seven years. Not surprisingly, none of them want to go to prison. They decide to hire a mediator, to work out whom will take the fall for the other three.—Chris

Four friends and business partners who in one evening are forced to find a way to save their company and themselves. The impossible decision they face is agreeing on who will be the one to sacrifice their freedom to save the others from personal and financial demise. It is a race against time that will put their friendship and sanity to the test. Who will take the fall?